A company had beginning net fixed assets of $$261,000$ and ending net fixed assets of $$349,000.$ Assets valued at $$15,000$ were sold during the year. Depreciation was $$14,000.$ What is the amount of net capital spending?

$$ $$99,000$

$$102,000$

$$105,000$

$$108,000$

$q,$ $$111,000$